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AUDIT INTERN

PENGERTIAN AUDIT INTERN

Pemeriksaaan yang dilakukan oleh
bagian audit intern perusahaan
terhadap laporan keuangan dan catatan
keuangan perusahaan mengenai
ketelitian (accuracy);
dapat dipercaya (reliability);efisiensi
dan
pengendalian intern pada perusahaan

• Pemeriksaan intern (internal audit) pemeriksaan yang
dilakukan oleh bagian internal audit perusahaan, baik
terhadap laporan keuangan dan catatan akuntansi, maupun
ketaatan terhadap kebijakan manajemen puncak yang telah
ditentukan, peraturan pemerintah dan ikatan profesi yang
berlaku
• Menurut Institute of Internal Auditor (Boynton, 2001:980)
internal auditing is an independent, objective assurance
and consulting activity designed to add value and improve
an organization’s operation. It helps an organization
accomplish its objectives by ringing a systematic,
disciplined approach to evaluate and improve the
effectiveness of risk management, control and governance
processes
• Menurut Milton Stevens Fonorrow (1989) internal auditing
is an appraisal, by trained company employees, of the
accuracy, reliability, efficiency and usefulness of company
records and internal control (suatu penilaian, yang
dilakukan oleh pegawai perusahaan yang terlatih,
mengenai ketelitian, dapat dipercayainya efisiensi dan

DEFINITION of INTERNAL
AUDITING
(IIA)
It is an independent, objective assurance and
consulting activity designed to add value
and improve an organization’s operations.
It helps an organization accomplish its objectives
by bringing a systematic, disciplined approach to
evaluate and improve the effectiveness of risk
management, control, and governance processes

 It is a documented and systematic tool  It should be done periodically by  independent “Audit" itself and qualified people is a checking system. DEFINITION  “Internal Audit" is an independent examination of a quality system  It measures the effectiveness of an organisation's quality management system. All personnel have to understand and do their jobs well . NOT a quality assessment  As a communication tool of management policies.

saran dan komentar mengenai kegiatan yang diperiksanya. penilaian.TUJUAN AUDIT INTERN • Membantu menajemen dalam melaksanakan tanggung jawabnya dengan memberikan analisa. .

memadai tidaknya dan penerapan sistem pengendalian manajemen. rencana dan prosedur yang telah ditetapkan manajemen 3. Memastikan pengelolaan data organisasi dapat dipercaya 5. Menelaah dan menilai kebaikan. mengembangkan pengendalian yang efektif dengan biaya yang murah 2. Memastikan pertanggungjawaban harta perusahaan dan perlindungan dari kemungkinan adanya pencurian. Menilai mutu pekerjaan setiap bagian . kecurangan dan penyalahgunaan 4. Memastikan ketaatan terhadap kebijakan.KEGIATAN YANG DILAKUKAN AUDITOR INTERN 1. pengendalian internal dan pengendalian operasional.

BENEFITS OF IA  Tells you the health of a quality system  Identify the root of a problem and plan for corrective and preventive actions with timeline  Achieve better allocation of resources  Able to avoid potentially big problem  Learn what an auditors look for  Continuous improvement .

Menelaah dan menilai kebaikan dan memadai tidaknya penerapan sistem pengendalian manajemen. prosedur dan rencana yang ditetapkan manajemen 3. dan pengendalian operasional lainnya 2. Menyarankan perbaikan operasional dalam . Memastikan seberapa jauh harta perusahaan dipertanggungjawabkan dan dilindungi 4. Menilai mutu pekerjaan tiap bagian 6. SPI.HAL YANG HARUS DILAKUKAN AUDITOR INTERN 1. Memastikan pengelolaan data dapat dipercaya 5. Memastikan ketaatan terhadap kebijakan.

KODE ETIK INSTITUTE OF INTERNAL AUDIT (IIA) • Tujuan Kode Etik IIA  memperkenalkan budaya etis dalam profesi internal auditing 2 Komponen kode etik : a. Rules of Conduct – Menjelaskan norma perilaku seorang internal auditor – Alat bantu untuk menginterpretasikan principles kedalam praktek dan dimasukkan sebagai pedoman perilaku etis internal auditor . Principles – Berkaitan dengan profesi dan praktik internal auditing b.

INSTITUTE of INTERNAL AUDITORS ETHICAL PRINCIPLES Integrity Confidentiality Objectivity Competency .

Departemen Audit intern harus mempunyai internal audit manual d. bersikap obyektif. Audit intern harus memiliki kedudukan yang independen dalam organisasi perusahaan b. Departemen Audit Intern harus memiliki orang orang yang profesional. mempunyai integritas dan loyalitas yang tinggi f. Harus ada dukungan dari top manajemen e. BAGAIMANA MEMILIKI DEPARTEMEN AUDIT INTERN YANG EFEKTIF ? a. Departemen Audit Intern harus mempunyai job description c. capable. Audit intern harus dapat bekerja sama dengan akuntan publik .

management. RELATIONSHIP of INTERNAL and EXTERNAL AUDITORS Differences The The external external auditor auditor is is responsible responsible to to financial financial statement statement users. The The internal internal auditor auditor is is responsible responsible to to management. . users.

RELATIONSHIP of INTERNAL and EXTERNAL AUDITORS Similarities Competency Competency Methodology Methodology Objectivity Objectivity Audit Audit risk risk model model .

PERSAMAAN AUDIT INTERN dan AUDIT EKSTERN 1. Staf audit melakukan Continuing Professional Education (Pendidikan Profesi Berkelanjutan) 5. manajemen dan komputer 2. keuangan. Prosedur audit dan hasil audit didokumentasikan dalam kertas kerja 4. perpajakan. Mempunyai Audit Manual (pedoman pelaksanaan pemeriksaan). Latar belakang pendidikan dan pengalaman kerja dibidang akuntansi. Kode Etik dan Sistem Pengendalian Mutu . Membuat audit plan dan program audit secara tertulis 3.

yang merugikan perusahaan) LAPORAN dari IAD: • Objective • Clear (jelas) • Concise (singkat tapi padat) • Constructive (membangun) • Timely (tepat waktu) .TEMUAN AUDIT (Audit Finding) dan LAPORAN INTERNAL AUDIT TEMUAN AUDIT  memberitahukan manajemen mengenai kelemahan pengendalian internal (jika dibiarkan dapat menimbulkan terjadinya kecurangan -fraud & collusion.

walaupun tidak menghambat tujuan perusahaan tapi bila tidak diperbaiki dapat merugikan perusahaan . TEMUAN AUDIT (Audit Finding) dan LAPORAN INTERNAL AUDIT • MAJOR DEFICIENCY FINDINGS – Kelemahan SPI perusahaan yang mengakibatkan hambatan bagi organisasi untuk mencapai tujuan yang ditetapkan • MINOR DEFICIENCY FINDINGS – Kelemahan dalam SPI perusahaan.

atau yang akan menjadi salah (secara intrinsik tidak salah. tetapi memerlukan perbaikan) . Sawyer (1996).KRITERIA DEFICIENCY FINDING YANG HARUS DILAPORKAN • Cukup significant • Didukung oleh fakta • Objective • Relevan dan masuk akal • Menurut Lawrence B. Deficiency Finding adalah :  suatu hal yang salah.

atau menyebutkan kebaikan pengendalian intern yang perlu diterapkan dibagian lain o Findings Negatif  memberitahukan kepada menajemen masalah yang ditemukan yang memerlukan tindakan perbaikan dari manajemen . PENGEMBANGAN TEMUAN AUDIT o Hasil pemeriksaan internal auditor disimpulkan dan didokumentasikan dalam: List of Findings o Kesimpulan  berupa masalah/kelemahan yang ditemukan atau hal yang memerlukan perhatian manajemen: o Findings Positif  tidak ada masalah yang ditemukan.

FINDING YANG BAIK • CRITERIA: Ukuran/standar yang diikuti (kondisi yang seharusnya ada) • STATEMENT of CONDITION: Kenyataan/kondisi yang terjadi di perusahaan • EFFECT: Akibat dari kenyataan yang terjadi di perusahaan (efek negatif berupa penyimpangan. efek positif berupa hasil yang lebih baik dari standar yang ditentukan) • CAUSE: Penyebab terjadinya kondisi tsb. di perusahaan dan .

PENGEMBANGAN REKOMENDASI dari TEMUAN o Recommendation  menjelaskan apa yang harus dilakukan untuk mengatasi kelemahan/masalah yang diuraikan dalam findings o Kendala menyusun laporan : • Audit supervisor menyusun kembali konsep laporan yang telah dibuat oleh auditor in-charge. 3 cara untuk memperbaiki report writing process : • Menentukan standar minimum yang dapat diterima • . dengan gayanya sendiri • Auditor in-charge sengaja menyusun laporan seadanya (mengandalkan perbaikan dari audit supervisor dan audit manager) • Terlalu banyak waktu untuk menyusun laporan • Kualitas konsep laporan yang buruk o Menurut Sawyer.

Komprehensif 2. Spesifik 3. Mudah dijalankan 5. PENGEMBANGAN REKOMENDASI dari TEMUAN • Rekomendasi yang efektif harus memenuhi prinsip: 1. Beralasan . Disusun yang baik 4.

Coherent 7. Forceful 8. Variety . Brief & concise 6. Simply 3. Understandable & economical 4. Clear 2. Complete 5. HAL PENTING DALAM MENYUSUN REKOMENDASI YANG BAIK 1.

oleh karena itu laporan auditor intern harus mengacu pada standar of reporting yang diterbitkan oleh The Institute of Internal Auditor (IIA) .STANDAR PELAPORAN Ikatan Akuntan Indonesia belum mengeluarkan standar pelaporan bagi auditor intern.

LAPORAN AUDIT INTERN Semua hasil pekerjaannya harus dilaporkan pada manajemen mengenai hal penting apa yang terjadi yang memerlukan perbaikan dari manajemen Auditor Intern harus menyampaikan laporan yang: • Objective • Clear (jelas) • Concise (padat) • Constructive (membangun) .

Standard. mencakup: o Summary o Foreword o Purpose o Scope o Opinion o Findings. Effect dan Cause o Recommendation . Facts. jika internal auditor menemukan hal penting yang perlu dilaporkan kepada manajemen agar dilakukan tindakan perbaikan o Informal Report secara tertulis:  Bentuk pendek (memo 1 halaman)  Bentuk panjang (summary report dengan penjelasan detail) • (Contoh) Laporan Internal Auditor. kriteria  Summary.• Laporan Informal (Informal Report) o Disampaikan secara lisan (tapi tetap didukung oleh data/bukti/ catatan ringkas) atau tertulis.

MANAGING IA .

FLOW CHART OF IA Authority for the audit programme Establishing the internal audit program obectives responsibilitties Plan resources procedure and guidance Implementing internal audit program competence and scheduling audits evaluation of evaluating auditors auditors Do selecting audit team Improving the audit directing audit activiries Act Audit activities programme maintaining records Monitoring & reviewing the internal audit program monitoring & reviewing Check identifying needs for corrective identifying needs for prevention actions identifying opportunities for improvement .

RESOURCES FOR IA Considerations should be given to the following:  Resources  Audit techniques  Processes to achieve and maintain the competency of auditors and to improve their performance  Competency and availability of auditor  Available time for auditing .

IA OBJECTIVES PLANNING The planning of IA consists of : • Authority for administering the IA • program Establishing IA program  Objectives  Responsibility  Procedure and guidance .

IA IMPLEMENTATION The implementation of IA program consists of :  Scheduling audit  Implementation of audit program  Audit record and report .

. IA MONITORING • Implementation of audit program should be monitored at appropriate intervals and reviewed to assess whether its objectives have been met and identified opportunities for improvement. • Auditing findings should be reported to the management.

AUDITING ACTIVITIES .

OVERVIEW OF AUDIT ACTIVITES Planning and scheduling audit Conducting document review Preparing for on-site activities Conducting audit Prepare audit report Conducting follow-up .

audit checklists.). etc. check the integrity of the quality system and various controls are effective • Preparing for the on-site  Preparing audit planaudit activities  Assigning work to the audit team  Preparing work documents (eg. questionnaires) . sampling plans. audit findings. corrective action/preventive action. AUDIT ACTIVITIES • Forming an audit team and assign roles and responsibility and agreed on the scope • Conducting document  Review documents review (SOPs. forms for recording information.

AUDIT DOCUMENTATION • Audit plan  should be sent to auditee prior to audit activity  findings from the last audit should be also mentioned • Audit note should include an audit questionnaire all records and comments during the audit • Audit report is an  official document to report the audit findings .

EXAMPLE OF AN AUDIT CHECKLIST • General format for an audit checklist .

based 3.Structure of the storage area.1 .1 .3 .1.Organization structure 5.Pest record program .REF.5 .The map of bait 5.Design and layout of defined area 3.3 .The effectiveness of label system 10.The cleanliness of weighing apparatus Documentation 4.2 .2 .1 .2.2.2.Flow of personnel and goods 3.1 .3 .9 & 3.Record of maintenance and calibration of weighing apparatus 10.1.Training record Storage area 10.12. PARAMETER AUDI T FI NDI NG Personnel 1.1 .10 on GMP 3.2.1.Inventory stock control .Personnel hygiene 2.2.Record of monitoring parameter Sanitation 3.EXAMPLE OF AN AUDIT CHECKLIST CHECKI NG LI ST FOR GMP ASSESSMENT Date : Location : Warehouse Auditor : Auditee : DESCRI PTI ON GMP.HVAC system .6 .

Does the company have a work instruction to operate the machine? 2. How is the machine being cleaned and maintained? 3.How often is the equipment being calibrated and cleaned? 5. IA MONITORING INTERNA: AUDIT QUESTIONAIRES Area audited : ______________________ Date: __________________ Question (QSR-GMP Reference) Response 1. Are personnel trained to use the machine? 4. When is the last breakdown of the machine? Are there any product being affected? .

AUDITING ACTIVITIES (1) • Conducting on-site audit activities  Conduct opening meeting  Good communication during the audit  Roles of escort and observer  Steps in conducting on site audit:  Interviews with different personnel  Carry out both horizontal and vertical audits.  Use “Trace-back” method . Focus on safety and quality of product.

no meaningful pattern. shows pattern. rarely happens Systemic deficiency: Could be connected to a particular process. product. AUDITING ACTIVITIES (2) • Generating audit findings  Either conformity or non- conformity  Sort out isolated or systemic Isolated deficiency: deficiencies Tends to happen randomly. person or organisation. happens . material.

ISOLATED VERSUS SYSTEMIC DEFICIENCY NON CONFORMANCE DEFICIENCIES ISOLATED SYSTEMIC Latex gloves rip SOP contains an error Wrong expiration date written on a Batch record is poorly written so reagent bottle instruction can be confusing Operator or lab technician spills a Area management does not sample reinforce requirement to continually record information properly Pressing machine of eye shadow Preventive maintenance program burns out does not include liquid filling machine motor .

Minor deficiency . AUDIT MONITORING The audit finding can be classified into 2 groups: 1. Satisfactory /Adequate b. Compliance : a. Critical deficiency b. Major deficiency c. Outstanding 2. Non-compliance : a.

AUDIT REPORT  Objectives  Audit scope  Identification of audit team leader and members  Date and place where the on- site audit activities were conducted  Audit criteria and findings  Conclusions .

audit plan. management or auditee)  Usually include name and location of auditee. AUDIT REPORT  Various formats can be used depending on auditee (vendors. recommendations or expectations  Should write against a standard  Focus on deficient conditions and not people  Include any positive observations . audit observations. classification of non- compliances. date of audit.

4. 2.1 Inadequate Major or Productio Herman Ida control over sub.Re Findings of IA Gradin Location Auditee Auditor f g 1.1 Production and Critical Human Abas Budi QC departments Resources are headed by the same person 2.3 Monitoring of Major or Warehous Tuti May Lin temperature in a Minor e warehouse 3 11.1. Minor n contractor .AUDIT REPORT: AN EXAMPLE No GMP.

. It is a means to have continuous improvement .CONCLUSIONS Nobody likes to be audited……….